How to Register for UAE Corporate Tax Online (EmaraTax) 2026 — Step by Step
All UAE entities must register for UAE Corporate Tax on the EmaraTax portal. Here is the complete step-by-step guide for free zone company CT registration.
In this guide:
EmaraTax — What It Is
- Portal: EmaraTax.ae — Federal Tax Authority (FTA) online tax portal
- Uses: UAE VAT registration; UAE CT registration; return filing; payment; communication with FTA
Step 1: Create Your EmaraTax Account
- Go to EmaraTax.ae
- Register as individual (for sole proprietor) or as entity (for company)
- Verify your email address
- Set up two-factor authentication (2FA)
Step 2: Create Your Entity Profile
- Entity type: Select “Free Zone Company” (or other appropriate entity type)
- Business details: Trade licence number; free zone; date of incorporation
- Activity: Your primary business activity
- Financial year: Select your financial year end (e.g., 31 December)
Step 3: Register for Corporate Tax
- Navigate to “Corporate Tax” section on EmaraTax dashboard
- Complete CT registration form; upload trade licence; confirm entity details
- Submit: FTA reviews and issues CT registration number (TRN for CT)
- Timeline: 3-5 business days typically
Step 4: File Your First CT Return
- Due date: Within 9 months of financial year end
- First year: Many free zone companies qualify for 0% rate as QFZP; still must file return declaring this
- Payment: If CT is owed (9% on non-qualifying income above AED 375,000), pay via EmaraTax